https://www.taxtmi.com/caselaws?id=116092 Modvat credit may be taken on the original invoice where the duplicate copy is lost, if the assessee informs the department and satisfactorily establishes the loss. The governing rule permits credit in such cases, and the fact that inputs were received in the factory and used in manufacture was undisputed. A delay in intimation and the omission of the vehicle number in the affidavit were treated as curable defects, not sufficient grounds to deny credit. On these facts, the credit could not be refused. en-us Tue, 14 Dec 2004 00:00:00 +0530 Thu, 07 Jun 2012 12:11:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116092 Modvat credit may be taken on the original invoice where the duplicate copy is lost, if the assessee informs the department and satisfactorily establishes the loss. The governing rule permits credit in such cases, and the fact that inputs were received in the factory and used in manufacture was undisputed. A delay in intimation and the omission of the vehicle number in the affidavit were treated as curable defects, not sufficient grounds to deny credit. On these facts, the credit could not be refused. Case-Laws Central Excise Tue, 14 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116092